How to calculate net salary in Morocco in 2026
This salary calculator follows the same order as a Moroccan payslip: gross pay, social contributions, professional expenses, income tax (IR), then net pay. Below you will find each step with the 2026 rates, a full worked example, the SMIG for 2026, the one salary level where a raise lowers your net, and the mistakes that most often make a hand-made calculation wrong.
Gross to net in 7 steps
- Gross salary. Base salary plus the seniority bonus and any other taxable bonus for the month.
- CNSS. The employee pays 4.48% of the salary, but only up to 6,000.00 MAD a month, so never more than 268.80 MAD.
- AMO. 2.26% of the whole gross salary, with no ceiling.
- Professional expenses. A flat allowance that only lowers the taxable income: 35% when the annual gross is 78,000 MAD or less, 25% above that, capped at 35,000 MAD a year.
- Net taxable income. Gross minus professional expenses, CNSS and AMO.
- Income tax (IR). Multiply by 12, apply the barème above (income times the rate, minus the amount to deduct), take off 600 MAD a year per dependant for up to 6 people, then divide by 12.
- Net salary. Gross minus CNSS, AMO and IR. Professional expenses are never taken from your pay; they only reduce the tax.
| Contribution | Employee | Employer | Applies to |
|---|---|---|---|
| CNSS social benefits | 4.48% | 8.98% | salary up to 6,000.00 MAD |
| Family allowances | 0% | 6.40% | whole salary |
| AMO health insurance | 2.26% | 4.11% | whole salary |
| Vocational training tax | 0% | 1.60% | whole salary |
The employer’s shares are not taken from the employee’s pay, but they decide what a job really costs. The AMO employer rate includes the 1.85% solidarity contribution.
Worked example: 10,000 MAD gross, 2 dependants
- CNSS: the share is capped at 6,000 MAD, so 6,000 x 4.48% = 268.80 MAD.
- AMO: 10,000 x 2.26% = 226.00 MAD.
- Professional expenses: 120,000 MAD a year is over 78,000, so 25% = 2,500.00 MAD (under the 2,916.67 MAD monthly cap).
- Net taxable income: 10,000 - 2,500.00 - 268.80 - 226.00 = 7,005.20 MAD, or 84,062.40 MAD a year.
- IR: 84,062.40 x 30% - 18,000 = 7,218.72 MAD a year, less 2 x 600 for the dependants = 6,018.72 MAD, so 501.56 MAD a month.
- Net salary: 10,000 - 268.80 - 226.00 - 501.56 = 9,003.64 MAD. The employer pays 1,749.80 MAD on top, a total cost of 11,749.80 MAD.
SMIG 2026: the minimum wage
Since 1 January 2026 the SMIG in industry, trade and services is 17.92 MAD an hour. For a full month of 191 hours that makes 3,422.72 MAD gross. At that level no income tax is due: the net taxable income is 1,994.08 MAD a month, about 23,929 MAD a year, well under the 40,000 MAD exempt band. The employee takes home 3,192.03 MAD after 153.34 MAD of CNSS and 77.35 MAD of AMO, and the employer’s total cost is 4,144.56 MAD.
In agriculture the SMAG rose to 97.44 MAD a day on 1 April 2026. If the calculator warns that a gross is below the SMIG, check the hours worked: the monthly figure assumes a full month of 191 hours.
The 6,500 MAD threshold that lowers net pay
Professional expenses change rate at 78,000 MAD a year, which is 6,500.00 MAD a month. The new rate applies to the whole salary, not only to the part above the threshold, so crossing it adds more tax than the raise brings. With no dependants, 6,500.00 MAD gross gives 6,036.70 MAD net, while 6,501.00 MAD gives 5,972.61 MAD: one more dirham of gross, 64.09 MAD less in hand.
Net pay only gets back to the same level at about 6,572.00 MAD gross. If you set or negotiate a salary between 6,501 and 6,572 MAD, compare the net on both sides first. The net-to-gross mode of the calculator always returns the lowest gross that reaches the net you type.
What an employee costs the employer
On top of the gross salary the employer pays family allowances, its CNSS share, its AMO share and the vocational training tax. For 10,000.00 MAD gross that adds 1,749.80 MAD, a total cost of 11,749.80 MAD. Only the CNSS share stops at 6,000.00 MAD; the other 12.11% apply to the whole salary, so the cost as a share of gross falls slightly as pay rises. Use the cost figure, not the gross, when you budget a hire or compare a salaried job with working as an auto-entrepreneur.
The seniority bonus
Article 350 of the Labour Code gives every employee a seniority bonus, unless the pay is already based on seniority under the contract, the internal rules or a collective agreement: 5% after 2 years of service, 10% after 5, 15% after 12, 20% after 20 and 25% after 25. Service counts whether it is continuous or not, as long as it is in the same company or with the same employer (art. 351). An employer who does not pay it, or pays less, faces a fine of 300 to 500 MAD (art. 361).
The bonus is part of the gross, so it is taxed and subject to contributions like the base. A base of 8,000.00 MAD after 5 years gives a bonus of 800.00 MAD, a gross of 8,800.00 MAD and, with one dependant, a net of 7,989.19 MAD.
Common mistakes
- CNSS on the whole salary. The 4.48% stops at 6,000.00 MAD; AMO does not.
- Taking professional expenses out of pay. They only lower the taxable base.
- The old family reduction. Since 1 January 2026 it is 600 MAD a year per dependant (50 MAD a month), up to 3,600 MAD, no longer 500.
- Mixing monthly and annual figures. Either multiply the taxable income by 12 before using the annual barème, or use the monthly column of the table.
- Forgetting the seniority bonus. It is due by law from two years of service.
Related tools
When a contract ends, the severance pay calculator works out dismissal pay, notice and unfair dismissal damages from the average salary. Freelancers can compare their take-home with the auto-entrepreneur tax calculator, and small businesses can bill clients with the free invoice generator.